This document is an excerpt from the EUR-Lex website
Union Customs Code
Union Customs Code
Union Customs Code
Regulation (EU) No 952/2013 – the Union Customs Code
The regulation establishes the Union Customs Code (UCC), setting out the general rules and procedures applicable to goods brought into or taken out of the customs territory of the European Union (EU), adapted to modern trade models and communication tools.
The UCC and the related implementing and delegated acts (adopted by the European Commission under the regulation) aim to:
Implementing acts
The UCC implementing act, Implementing Regulation (EU) 2015/2447, aims to ensure the existence of uniform conditions for the implementation of the UCC and a harmonised application of procedures by all Member States.
This implementing act has been amended on numerous occasions (see consolidated versions in the ‘Related documents’ section below).
For example, it was amended most recently by Commission Implementing Regulation (EU) 2024/635 of 2 February 2024 amending Implementing Regulation (EU) 2015/2447 as regards the means of proof of the customs status of Union goods and certain provisions relating to Union transit procedures.
Several other implementing acts serve to add certain goods to the classification in the Combined Nomenclature, an 8-digit coding system comprising the Harmonized System codes with further EU subdivisions.
Others grant, for example:
A key implementing act, Regulation (EU) 2023/1070, sets out the technical arrangements for developing, maintaining and employing electronic customs systems for the exchange and storage of information under Regulation (EU) No 952/2013. As of 1 June 2023, it replaced and repealed Implementing Regulation (EU) 2021/414. It applies to:
It also applies to the following electronic systems:
Delegated acts
Delegated Regulation (EU) 2015/2446 supplements Regulation (EU) No 952/2013 as regards detailed rules concerning certain aspects of the UCC. It ensures that the main rules established in Regulation (EU) No 952/2013 are better implemented and meet the needs of economic operators and customs administrations. This delegated act was amended by Delegated Regulation (EU) 2016/341 (the ‘Transitional Delegated Act’), which lays down some transitional rules until the necessary IT systems are fully operational.
Like the implementing acts adopted in relation to Regulation (EU) No 952/2013, some of the key delegated acts have been amended several times.
Delegated acts also deal with aspects such as:
It has applied in its entirety since 1 May 2016. Regulation (EU) No 952/2013 revised and replaced Regulation (EC) No 450/2008 and its subsequent amendments.
For further information:
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ L 269, 10.10.2013, pp. 1–101).
Successive amendments to Regulation (EU) No 952/2013 have been incorporated into the original text. This consolidated version is of documentary value only.
Commission Implementing Decision (EU) 2023/2879 of 15 December 2023 establishing the Work Programme relating to the development and deployment for the electronic systems provided for in the Union Customs Code (OJ L, 2023/2879, 22.12.2023).
Commission Implementing Regulation (EU) 2023/1070 of 1 June 2023 on technical arrangements for developing, maintaining and employing electronic systems for the exchange and storage of information under Regulation (EU) No 952/2013 of the European Parliament and the Council (OJ L 143, 2.6.2023, pp. 65–104).
Report from the Commission to the European Parliament and the Council pursuant to Article 278a of the Union Customs Code, on progress in developing the electronic systems provided for under the Code (COM(2023) 68 final, 10.2.2023).
Commission Staff Working Document Accompanying the Report from the Commission to the European Parliament and the Council pursuant to Article 278a of the Union Customs Code, on progress in developing the electronic systems provided for under the Code (SWD(2023) 29 final, 10.2.2023).
Commission Staff Working Document on the interim evaluation of the implementation of the Union Customs Code (SWD(2022) 158 final/2, 27.6.2022).
Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee – Taking the Customs Union to the next level: a plan for action (COM(2020) 581 final, 28.9.2020).
Commission staff working document – 2nd Biennial Report on Progress in Developing the EU Customs Union and its Governance (SWD(2020) 213 final, 28.9.2020).
Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, pp. 1–557).
See consolidated version.
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, pp. 558–893).
See consolidated version.
last update 04.03.2024